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Authors
Advisor(s)
Abstract(s)
O mundo do futebol gera e gere milhões de euros em todo mundo, não sendo Portugal uma exceção nesta matéria. Mesmo com a pandemia provocada pela Covid 19, o futebol profissional em Portugal, na época de 2019/2020, gerou diretamente 750 milhões de euros, o que resultou numa contribuição para o PIB Português de 494 milhões de euros (0,26%) – conforme dados fornecidos pela 4.ª edição do Anuário do Futebol, elaborado em conjunto pela Liga de clubes e pela consultora EY. Uma parte significativa destas quantias está
relacionada com as transferências de jogadores.
A presente dissertação, subordinada ao tema “Ativos intangíveis relacionados com o plantel: Uma análise comparativa das políticas contabilísticas adotadas em Portugal e na Europa”, teve como principal objetivo identificar as principais políticas contabilísticas adotadas pelos clubes portugueses e europeus relativamente ao reconhecimento, mensuração e desreconhecimento dos ativos intangíveis relacionados com o plantel
(passes dos jogadores de futebol) e qual o grau de adesão dos clubes às melhores práticas identificadas. Tendo por base os relatórios e contas dos clubes, foi elaborado um índice de cumprimento das melhores práticas, o qual permitiu avaliar o grau de adesão dos vários clubes.
Foram ainda testadas hipóteses relacionadas com o impacto no grau de adesão às melhores práticas de diversas variáveis, tendo sido possível concluir que a adoção das IFRS pelos clubes e o seu sucesso desportivo têm influência na qualidade das demonstrações financeiras. Mais concretamente, têm implícito um maior grau de adesão às melhores práticas de relato associadas aos ativos intangíveis em análise.
The world of football generates and manages millions of euros worldwide, with Portugal being no exception in this regard. Even with the pandemic caused by Covid 19, professional football in Portugal in the 2019/2020 season directly generated 750 million euros, resulting in a contribution to Portuguese GDP of 494 million euros (0.26%) - according to data provided by the 4th edition of the Football Yearbook, prepared jointly by the League of Clubs and the consultancy firm EY. A significant part of these amounts is related to player transfers. This dissertation, under the theme "Squad related intangible assets: A comparative analysis of the accounting policies adopted in Portugal and Europe", had the main purpose of identifying the main accounting policies adopted by Portuguese and European clubs regarding the recognition, measurement and derecognition of squad related intangible assets (football players' registrations) and what is the degree of clubs' adherence to the identified best practices. Based on the clubs' reports and accounts, an index of compliance with the best practices was prepared, which allowed us to assess the degree of adherence of the various clubs. We also tested hypotheses related with the impact of several variables on the degree of adherence to the best practices, and it was possible to conclude that the adoption of IFRS by the clubs and the sporting success of the clubs have an influence on the quality of the financial statements. More specifically, they have implicit a higher degree of adherence to the best reporting practices associated with the intangible assets under analysis.
The world of football generates and manages millions of euros worldwide, with Portugal being no exception in this regard. Even with the pandemic caused by Covid 19, professional football in Portugal in the 2019/2020 season directly generated 750 million euros, resulting in a contribution to Portuguese GDP of 494 million euros (0.26%) - according to data provided by the 4th edition of the Football Yearbook, prepared jointly by the League of Clubs and the consultancy firm EY. A significant part of these amounts is related to player transfers. This dissertation, under the theme "Squad related intangible assets: A comparative analysis of the accounting policies adopted in Portugal and Europe", had the main purpose of identifying the main accounting policies adopted by Portuguese and European clubs regarding the recognition, measurement and derecognition of squad related intangible assets (football players' registrations) and what is the degree of clubs' adherence to the identified best practices. Based on the clubs' reports and accounts, an index of compliance with the best practices was prepared, which allowed us to assess the degree of adherence of the various clubs. We also tested hypotheses related with the impact of several variables on the degree of adherence to the best practices, and it was possible to conclude that the adoption of IFRS by the clubs and the sporting success of the clubs have an influence on the quality of the financial statements. More specifically, they have implicit a higher degree of adherence to the best reporting practices associated with the intangible assets under analysis.
Description
Mestrado em Auditoria
Keywords
Futebol Ativos intangíveis Políticas contabilísticas Direitos federativos Football Intangible assets Accounting policies Federative rights
Citation
Bernardes, D. T. (2022) Ativos intangíveis relacionados com o plantel - Uma análise comparativa das políticas contabilísticas adotadas em Portugal e na Europa. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15805